Law Commons^™

Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney

Testimony

In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.

Written Testimony Of Philip Hackney For The Hearing On Laws And Enforcement Governing The Political Activities Of Tax-Exempt Entities (U.S. Senate Finance Committee Subcommittee On Taxation And Irs Oversight, May 4, 2022), Philip Hackney

Testimony

Are tax laws and IRS enforcement up to the task of overseeing the tax issues associated with the political activities of tax-exempt organizations? Though the tax laws governing the tax-exempt realm are wanting, our overall legal structure is not bad. It is justifiable at least. Where we fall down as a nation in this space is in the enforcement. We do not allocate enough resources to this arena, and we do not institutionally offer the support necessary to enforce these laws. These failures do not favor one party over the other but favor those interests in the country with the …

Beyond Citizens United: Democratizing The Economy In The Wake Of The Small-Dollar Revolution, Jay Hedges

Journal of Civil Rights and Economic Development

(Excerpt)

Citizens United increases the power of corporations over our political process. Under current corporate governance laws, permission for corporations to behave as political actors ignores the consent of a particularly important constituency of these business entities—labor. This neglect of workers reveals three democratic crises resulting from the corporate structure in the United States, which have only intensified following Citizens United. First, while the political speaking-power of corporations has been substantially increased, these entities lack legitimacy to speak on behalf of their labor constituency. Second, the use of corporate profits, generated by the corporation’s labor force, as the means …

Our Campaign Finance Nationalism, Eugene D. Mazo

Pepperdine Law Review

Campaign finance is the one area of election law that is most difficult to square with federalism. While voting has a strong federalism component—elections are run by the states and our elected officials represent concrete geographical districts—our campaign finance system, which is rooted in the First Amendment, almost entirely sidesteps the boundaries of American federalism. In so doing, our campaign finance system creates a tenuous connection between a lawmaker’s constituents, or the people who elect him, and the contributors who provide the majority of his campaign cash. The recent explosion of outside spending in American elections by wealthy individuals and …

Corporations And The American Polity, Patrick Labossiere

Student Theses and Dissertations

Research on corporate communications’ effects on politics presents an acknowledgement of a relationship between the two topics, leaving a void in the explanation and examination of this topic. The void presents an opening to introduce a conceptual process for how corporations are able to craft communications to influence the American Polity, the democratic social organization within the United States. This research begins with a historical review of how corporations gain prominence in American society, capturing the ability to participate in the democratic social organization of the polity. A qualitative analysis of several conceptual frameworks serves as data, to establish an …

Democracy, Deference, And Compromise: Understanding And Reforming Campaign Finance Jurisprudence, Scott P. Bloomberg

Loyola of Los Angeles Law Review

In Citizens United, the Supreme Court interpreted the government’s interest in preventing corruption as being limited to preventing quid pro quo— cash-for-votes—corruption. This narrow interpretation drastically circumscribed legislatures’ abilities to regulate the financing of elections, in turn prompting scholars to propose a number of reforms for broadening the government interest in campaign finance cases. These reforms include urging the Court to recognize a new government interest such as political equality, to adopt a broader understanding of corruption, and to be more deferential to legislatures in defining corruption.

Building upon that body of scholarship, this Article begins with a descriptive …

Democracy, Deference, And Compromise: Understanding And Reforming Campaign Finance Jurisprudence, Scott P. Bloomberg

Faculty Publications

In Citizens United, the Supreme Court interpreted the government’s interest in preventing corruption as being limited to preventing quid pro quo—cash-for-votes—corruption. This narrow interpretation drastically circumscribed legislatures’ abilities to regulate the financing of elections, in turn prompting scholars to propose a number of reforms for broadening the government interest in campaign finance cases. These reforms include urging the Court to recognize a new government interest such as political equality, to adopt a broader understanding of corruption, and to be more deferential to legislatures in defining corruption. Building upon that body of scholarship, this Article begins with a descriptive account of …

Corporations As Conduits: A Cautionary Note About Regulating Hypotheticals, Douglas M. Spencer

Publications

No abstract provided.

Voting, Spending, And The Right To Participate, Robert Yablon

Northwestern University Law Review

While the law governing the electoral process has changed dramatically in the past decade, one thing has stayed the same: Courts and commentators continue to view voting in elections and spending on elections through distinct constitutional lenses. On the spending side, First Amendment principles guide judicial analysis, and recent decisions have been strongly deregulatory. On the voting side, courts rely on a makeshift equal protection-oriented framework, and they have tended to be more accepting of regulation. Key voting and spending precedents seldom cite each other. Similarly, election law scholars typically address voting and spending in isolation.

This Article challenges the …

Turning Cash Into Votes: The Law And Economics Of Campaign Contributions, Brett Silverberg

University of Miami Business Law Review

As a result of the recent Citizens United decision and its “Super PAC” spawn, individuals, corporations, and unions are allowed to independently spend unlimited amounts to influence elections. The ramifications of the Citizens United ruling have seemingly had a grave impact on the 2016 Presidential Election. In addition to examining the laws—and their loopholes—of political campaign contributions, this Essay will also explore the economics of campaign contributions. Ultimately, there are two reasons as to why corporations provide such large sums of money: one is rent creation, which is the attempt to gain political favors for “special interests;” the second is …

Beyond Citizens United, Nicholas Almendares, Catherine Hafer

Articles by Maurer Faculty

The doctrine announced in Citizens United rendered most efforts to regulate campaign financing unconstitutional. We argue, however, that the doctrine allows for a novel approach to the concerns inherent in campaign financing that does not directly infringe on political speech, because it operates later in the process, after the election. This approach allows us to address a broad range of these issues and to do so with legal tools that are readily available. We describe two applications of our approach in this Article. First, we argue that courts should use a modified rational basis review when a law implicates the …

Beyond Citizens United, Nicholas Almendares, Catherine Hafer

Fordham Law Review

The doctrine announced in Citizens United rendered most efforts to regulate campaign financing unconstitutional. We argue, however, that the doctrine allows for a novel approach to the concerns inherent in campaign financing that does not directly infringe on political speech, because it operates later in the process, after the election. This approach allows us to address a broad range of these issues and to do so with legal tools that are readily available. We describe two applications of our approach in this Article. First, we argue that courts should use a modified rational basis review when a law implicates the …

The Law Of Democracy At A Crossroads: Reflecting On Fifty Years Of Voting Rights And The Judicial Regulation Of The Political Thicket, Franita Tolson

Florida State University Law Review

No abstract provided.

Making Corporate Law More Communitarian: A Proposed Response To The Roberts Court's Personification Of Corporations, Robert M. Ackerman, Lance Cole

Brooklyn Law Review

Both Citizens United and Hobby Lobby are notable for the Roberts Court’s personification of the corporation. In Citizens United, the United States Supreme Court expanded corporate speech rights in a political context; in Hobby Lobby, it accorded religious rights to corporations in an unprecedented manner. This article explains how the Court’s expansion of corporate personification has ignored both traditional corporate law doctrine regarding shareholder primacy and the fundamental distinction in corporate law between the corporate entity and the shareholders who control it.

The article takes a communitarian approach to corporate law analysis, recognizing that corporations play useful roles …

Politics At Work After Citizens United, Ruben J. Garcia

Loyola of Los Angeles Law Review

There are seismic changes going on in the political system. The United States Supreme Court has constitutionalized the concentration of political power in the “one percent” in several recent decisions, including Citizens United v. FEC. At the same time, unions are representing a shrinking share of the workforce, and their political power is also being diminished. In order for unions to recalibrate the balance of political power at all, they must collaborate with grassroots community groups, as they have done in several recent campaigns. There are, however, various legal structures that make coordination between unions and nonunion groups difficult, …

Death By A Thousand Cuts: How The Supreme Court Has Effectively Killed Campaign Finance Regulation By Its Limited Recognition Of Compelling State Interests, Kevin R. Huguelet

University of Miami Law Review

This Article examines the current campaign finance jurisprudence in the United States, with a particular emphasis on the Court’s recognition of compelling state interests. Given the limited recognition of compelling state interests, this Article seeks to question the seemingly arbitrary rationale behind recognition and explore the implications of minimal acceptance of compelling state interests. Because the evolution of compelling state interest recognition has varied greatly, the Court’s recent insistence — that the state has merely one compelling interest — is troublesome. This Article provides a comprehensive review of the campaign finance jurisprudence, then reviews the decisions that created or argued …

Electoral Silver Linings After Shelby, Citizens United And Bennett, Ciara Torres-Spelliscy

Journal of Race, Gender, and Ethnicity

No abstract provided.

Election Law—Introduction, Jessica A. Levinson

Loyola of Los Angeles Law Review

No abstract provided.

Financing Elections And "Appearance Of Corruption": Citizen Attitudes And Behavior In 2012, Molly J. Walker Wilson

Catholic University Law Review

As political spending reaches new highs in the 2012 election cycle, and as the controversy surrounding wealthy donors and interest groups grows, polls demonstrate a surge of cynicism among Americans who profess a belief that the American political system is corrupt. The Supreme Court’s 2010 decision in Citizens United made possible the most recent expansion of political spending. In this case, the question was whether allowing corporations and unions to spend unlimited amounts of money on political advertising would result in corruption or the appearance of corruption. The majority on the Court determined that it would not. Many observers have …

Chasing The Sunlight: Disclosure Of Corporate Contributions To Political Action Committees In Nevada After Citizens United, Wade Beavers

Nevada Law Journal

No abstract provided.

Unions And Campaign Finance Litigation, Charlotte Garden

Nevada Law Journal

No abstract provided.

Citizens Derided: Corporate Politics And Religion In The Roberts Court, Jamin Raskin

Schmooze 'tickets'

No abstract provided.

Citizens United, States Divided: An Empirical Analysis Of Independent Political Spending, Douglas M. Spencer, Abby Wood

Indiana Law Journal

What effect has Citizens United v. FEC had on independent spending in American politics? Previous attempts to answer this question have focused solely on federal elections, where there is no baseline for comparing changes in spending behavior. We overcome this limitation by examining the effects of Citizens United as a natural experiment on the states. Before Citizens United, about half of the states banned corporate independent expenditures and thus were “treated” by the Supreme Court’s decision, which invalidated these state laws. We rely on recently released state-level data to compare spending in “treated” states to spending in the “control” states, …

Financing Elections And 'Appearance Of Corruption': Citizen Attitudes And Behavior In 2012, Molly J. Walker Wilson

All Faculty Scholarship

As political spending reaches new highs in the 2012 election cycle, and as the controversy surrounding wealthy donors and interest groups grows, polls demonstrate a surge of cynicism among Americans who profess a belief that the American political system is corrupt. The Supreme Court’s 2010 decision in Citizens United made possible the most recent expansion of political spending. In this case, the question was whether allowing corporations and unions to spend unlimited amounts of money on political advertising would result in corruption or the appearance of corruption. The majority on the Court determined that it would not. Many observers have …

Citizens United And Social Welfare Organizations: The Tangled Relationships Among Guidance, Compliance, And Enforcement, Frances R. Hill

Articles

No abstract provided.

High Courts And Election Law Reform In The United States And India, Manoj Mate

Manoj S. Mate

Post Citizen United: The Lack Of Political Accountability And Rise Of Voter Suppression In A Time Of Newly Defined Corruption, Hannah S. Fullerton

Scripps Senior Theses

In 2010, our definition of democracy in America was drastically changed by the Supreme Court case Citizens United v. FEC. The Court ruled that under the First Amendment, corporations have the right to free speech. The decision removed the final ban on corporations, which prohibited corporate money used for direct advocacy. The consequences of this have been tremendous. The decision has allowed for the creation and rise of Super PACs and political active nonprofits. As a result, Super PACs and nonprofits now act as “shadow campaigns”. Outside groups have the ability to engage in voter suppression tactics without politically hurting …

Buying The Electorate: An Empirical Study Of The Current Campaign Finance Landscape And How The Supreme Court Erred By Not Revisiting Citizens United, William Alan Nelson Ii

William Alan Nelson II

The article discusses how the Supreme Court erred by summarily reversing the Montana Supreme Court’s decision in Western Tradition Partnership v. AG and not revisiting their holding in Citizens United v. FEC. The article begins by discussing the holding in the Western Tradition Partnership case and analyzing both the majority and dissenting opinions. The article then analyzes how the Montana Supreme Court distinguished Citizens United, with the Court specifically looking at the “unique” political history in Montana and finding that Montana’s ban on corporate independent political spending served a compelling state interest and was narrowly tailored to that interest.

The …

The Future Of Public Funding, Richard Briffault

Faculty Scholarship

The title of my talk today is the “the future of public funding,” and I am tempted to say “there’s not much future” for public funding. The 2012 presidential election marked the first time since the presidential public funding law was enacted in 1974 that neither major party presidential candidate accepted public funding in the general election and the first time that no significant contender for a major party nomination accepted public funding in the primary phase. Congressional public funding appears dead in the water. In the last Congress, public funding proposals were referred to House and Senate committees, where …

Post-Citizens United: Using Shareholder Derivative Claims Of Corporate Waste To Challenge Corporate Independent Political Expenditures, William Alan Nelson Ii, Esq.

Nevada Law Journal

No abstract provided.